Council Regulation (EC) No 1435/2003 Article 23

Article 23

Explanation and justification of the terms of merger The administrative or management organs of each merging cooperative shall draw up a detailed written report explaining and justifying the draft terms of merger from a legal and economic viewpoint and in particular the share-exchange ratio. The report shall also indicate any special valuation difficulties.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 23 of Council Regulation (EC) No 1435/2003 (LawPlayer, data as of 2026-07-04)

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